February 6, 2002
CLA-2-63:RR:NC:N3:351 H87222CATEGORY:CLASSIFICATIONTARIFF NO.:6306.99.0000
Mr. Tom Frazer
Eclectic Imports
5800 N. Kolb, Suite 9246
Tucson, AZ 85750RE: The tariff classification of a hammock from Indonesia.
Dear Mr. Frazer:
In your letter dated January 16, 2002, you requested a ruling on tariff classification.
You submitted a sample of a hammock made from three panels of woven nylon fabric. It is approximately 42 inches by nine feet, with a sewn-over hem forming a tunnel at each end through which a nylon rope is passed, by which the hammock is meant to be hung, either indoors or out.
You state that it can be used as either a chair or bed; you therefore state your belief that the proper classification for this item is in subheading 9401.80.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats: other, other. But it is obvious that the primary use of this hammock is for people in a fully reclined position, not as a chair.
The Explanatory Notes (EN) to heading 94.03, which provides for other furniture and parts thereof, state, in pertinent part:
The heading does not include : . . .
(e) Hammocks (generally heading 56.08 or 63.06).
Hammocks are specifically included in heading 5608, but your letter acknowledges that the hammock is not of net, knotted netting, or cord, as would be required of this heading.
The EN to heading 63.06 mentions, in pertinent part:
(5) Camping goods. This group includes . . . hammocks (other than those of heading 56.08).
The applicable subheading for this product will be 6306.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for camping goods: Other: Of other textile materials. The general rate of duty will be 5.4 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,